Tax computing device



NOV. 16, 1948. J, HARWQOD 2,453,909

TAX COMPUTiNG DEVICE Filed June 18, 1947 3 Sheets-Sheet 2 INVENTOR.

MICHAEL J. Hnnwooo Anoauzws NOV. 16, 1948. HARWOOD 2,453,909

TAX COMPUTING DEVI CE Filed June 18, 1947 3 Shet s-Sheet 3 MICHAEL. J. Hnamooo BY 5am, 7m 9 WWW Anomdzqs IN V EN TOR. 1 J

Patented Nov. 16, 1 948 UNITED STATES PATENT OFFICE 3 Claims.

This invention relates to improvements in computing devices, and more particularly to improvementsin devices for quickly and easily determining sales taxes and the like. More specifically the invention is concerned with the provision of an improved calculating device for determining the amounts of combined city, state and/or federal taxes as, for instance, sales tax, amusement tax, and the like, and which device will be particularly adapted for use in restaurants, hotels, and the like. These, therefore, are the general objects of the present invention.

This invention contemplates the provision of a calculating device for determining sales taxes and'the like in such a manner as to be readily operated by comparatively unskilled help, and Whichwill enable rapid and accurate determination of the tax. An object of the invention is to provide atax determining device, so .constructed andarranged as to facilitate the location of the device in a position accessible to cashiers of eating establishments and the like.

Other objects and advantages of the invention will become more apparent from the accompanying description which refers to a preferred embodiment of the inventionas illustrated in the accompanying drawings. The essential and novel characteristics of the invention will be summarized in the claims.

In the drawings, Fig. l is a side elevation of the improved calculating device; Fig. 2 is a fragmentary elevation looking at the left hand side of Fig. 1; Fig. 3 is a top planzview of the device illustrated in Figs. 1 and 2; Fig. 4is a horizontal section, as indicated by the lines 4-4 on Fig. 1; and Fig. 5 is a vertical axial section as indicated by the lines 5-5 on Fig. 2.

Referring now to the drawings in detail, it will become apparent that the improved calculating device comprises a hollow base Ill having an upper portion ll cylindrical in form and of a diam eter somewhat less than that of the lower portion. Mounted on and extending upward from the lower portion of the base I is an open frame structure 12. This frame structure may comprise a. pair of bars 14 and IS, the lower ends of which are secured, as at l8, to the base l0, and the upper ends of which are connected by a cross frame member such as the bar l6. Preferably the bars I4, l and I6 comprise a unitary member as illustrated in the drawings, wherein a single bar is suitably bent to form an inverted U-shaped frame structure.

The frame structure l2 supports a chart 20. As illustrated, the chart 20 comprises a cylinder having an internal diameter slightly larger than the external diameter of the upper portion ll of the base l0 and of a length substantially the same as.

end but is closed at its upper end by a flanged disc 25. The cylinder or chart is illustrated as being secured to the flange 26 of the closure as by rivets 21, however, any suitable securing means, such as a cement or adhesive, may be employed for this purpose.

The chart .or cylinder 20 is suspended for rotation on the upper cross frame bar l6. As shown.

in the drawings, a stud 30 extends upwardly through an axial opening in the bar l6 and is secured against rotation relative thereto by a lock nut 3|. The stud 30 extends upward freely through an opening 32 in the cross bar l6 and carries on its end a knob 33 by means of which the cylinder 20 may be rotated. The knob is securely positioned on the stud 30 by a lock nut 34, and a bearing plate or disc 35 is interposed be tween this lock nut and the bar l6 to facilitate free rotation of the cylinder 20. The lower end of the cylinder extends somewhat below the top wall ll of the base l0 and thus, as shown in Fig. 5, may be journalled about the upper portion II of the base.

Secured to the vertically extending bar M, as shown in Figs. 2, 3 and 4, is a stationary index member or strip 39. This strip is preferably curved slightly to conform to the contour of the cylinder as indicated in Figs. 3 and 4, and carries a vertically extending column of indicia 4|. The indicia 4| on the index strip 39, like the columns of indicia 2| on the cylinder 20, are divided horizontally and to coact with each other. As shown in the drawings, the uppermost horizontal row of indicia 23 on the chart or cylinder 20 comprises numerals which represent cents, while the indicia 4| of the vertical column on the index strip 39 comprises the numerals which represent dollars. Accordingly, if the total amount of the sale is, for instance, $18.40, the index 23 representing 40 cents, is brought next adjacent to the index strip 39. The horizontal index represented by the numeral 18 on the index 39, is then next adjacent an index 424. This indicates that the tax on the amount of $18.40 comprises $4.24. This ar- 3 rangement facilitates ready and accurate reckoning of the tax.

The device is illuminated to increase the rapidity with which the amounts may be calculated. As illustrated in Fig. 5, the cylinder 2i] is formed of a transparent material and the indicia placed thereon in opaque letters, and a lamp 5G is 13051- tioned Within the cylinder. The lamp Ell comprises the usual electric lamp and is supported by a socket or receptacle 5! which is secured to the upper wall it of the base In. As illustrated, the socket at has a threaded stem 52 which extends through an opening in the upper wall I! of the base til and a lock nut 53 is threaded on this stem to secure the socket or receptacle 5| in place on the base. A switch 45 is mounted on the side wall of the base it and is provided with an outwardly extending operating member 56 to permit the circuit to the lamp to be made or broken as desired.

, From the foregoing description it will be seen that I have provided a very simple and efficient device which facilitates the rapid calculation of taxes such as is required in restaurants, hotels, and the like.

I claim:

1. A tax computing device of the character described, comprising a base having a cylindrical upper portion of a reduced diameter, a pair of diametrically spaced bars secured to said base below said portion and extending upward there-- from, a bar interconnecting the upper ends of said "first named bars, a transparent drum suspended from said interconnecting bar for rotation relative thereto and having vertical and horizontal columns of tax indicia thereon, an elongated vertically extending index member carried by one of said pair of bars in close proximity to said drum and provided with a vertical column of tax indicia, means whereby the drum may be rotated to bring any desired column of indicia thereon next adjacent to said index member, said drum having its lower end open and extending around the upper portion of said base whereby said portion guides the drum during its rotative movements.

2. A tax computing device or the character described, comprising a cylindrical base having an upper portion of a diameter less than the diam eter of the lower portion thereof, a pair of bars secured to the lower portion of said base and extending upwardly therefrom, a transverse bar connecting the upper ends of the first named bars, a transparent drum, a closure plate for the upper end of the drum and to which the drum is secured, means carried by said closure plate extending through suitable opening in said transverse bar to suspend the drum for rotation 4 from said bar, the inner diameter of said drum being greater than the reduced diameter of the upper portion of the base but less than the diameter of the major portion of the base and said drum being of a length to project downwardly around the reduced portion of the base whereby the drum will be guided for rotation relative thereto, said drum being comprised of a transparent member and provided with horizontal and vertical columns of opaque indicating indicia, a vertically extending transparent index strip carried by one of said brackets and provided with a vertically extending row of opaque indicating indicia, the indicia on said strip aligning with the horizontal rows of indicia on said drum.

3. A tax computing device of the character described, comprising a cylindrical base having an upper portion of a reduced diameter, a pair of bars secured to the base and extending upwardly therefrom, a bar connecting the upper ends of the first named bars, a hollow drum, a closure plate for the upper end of the drum and to which the drum is secured, a stud carried by said closure plate and extending through said transverse bar member, means to secure the closure plate to said stud against rotation relative thereto, a knob mounted on the upper end of said stud, means to secure the knob to the stud against rotation thereto, and an anti-friction member interposed between the knob and said transverse bar, the inner diameter of the drum being greater than the reduced diameter of the upper portion of the base but less than the diameter of the major portion of the base, said drum projecting downwardly around the reduced portion of the base whereby the drum will be guided for rotation, said drum being comprised of a transparent member provided with horizontal and vertical columns of opaque indicating indicia, a vertically extending transparent index strip carried by one of said bars and provided with a vertically extending row of opaque indicating indicia, the indicia on said strip aligning with the horizontal rows of indicia on said drum.

MICHAEL J. HARWOOD.

The foliowing references are of record in the file of this patent:

UNlTED STATES PATENTS Number Name Date 745,167 Duncan Nov. 24, 1903 969,429 Warfield Sept. 6, 1910 1,2l1,'771 schram Oct. 2, 1917 1,782,065 Gwynn Nov. 18, 1930 

